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Niue
Oceania (incl. Pacific Islands)
Lucky Nomads World Index
63.25 / 100
Global rank
#133
Corporate tax
30%
Personal tax
30%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index9.0 / 10
- Affordability Index5.4 / 10
- Entry Ease Index5.6 / 10
- Tax Freedom Index8.4 / 10
- WiFi Index5.2 / 10
- Admin Ease Index3.9 / 10
- Healthcare Index6.8 / 10
- City Comfort Index7.1 / 10
- WeatherComfort Index6.3 / 10
- Banking Index7.0 / 10
- GeoStability Index9.3 / 10
- Justice & Order Index8.4 / 10
- Quality of Life Index7.8 / 10
- Open Society Index7.0 / 10
- Flight Index1.7 / 10
- Environmental Quality Index8.8 / 10
- English Index8.4 / 10
- Wealth Protection Index7.8 / 10
- AI Access Index6.3 / 10
- Economic Openness Index7.0 / 10
- Market Depth Index1.4 / 10
- ClimateShield Index6.1 / 10
Country snapshot
- Capital
- Alofi
- Population (approx.)
- 1,820
- Area (km²)
- 261 km²
- Currency code (ISO 4217)
- NZD
- Currency name
- New Zealand dollar
- Main airport IATA code
- IUE
- Airport name
- Niue International Airport
General facts
- Minimum monthly cost
- From $2,200/month
- Main languages
- English
- Jurisdiction type
- Territory
- Region
- Oceania (incl. Pacific Islands)
- Web TLD
- .nu
- Phone calling code
- +683
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 30%Very highTerritorial
- Marginal PIT (personal income tax)
- 30%HighTerritorial
Corporate taxation basis: Territorial. The country primarily taxes profits from domestic-source operations, with defined statutory exceptions. Foreign business profits are generally outside the base, subject to anti-abuse rules.
Pure territorial principle. Only Niue-source corporate income is taxable, with no participation regime, no foreign branch exemption, and no controlled foreign company rules. Foreign-source profits of resident and non-resident companies remain entirely outside the Niue tax base.
Flat 30% corporate tax on Niue-source profits, applicable equally to resident and non-resident companies under the Income Tax Act 1961. The Niue Consumption Tax (NCT) of 12.5% applies separately on goods and services since 1 April 2009. Approved enterprises under the Development Investment Act 1992 may receive a discretionary partial or full corporate tax concession from Cabinet for up to 5 years, renewable for up to two further 5-year periods.
Personal income tax basis. Territorial. The country taxes income arising in or derived from its territory. Foreign-source income is generally exempt, subject to source-based rules that may vary by income type.
Income Tax Act 1961 theoretically permits taxation of resident worldwide income (residence triggered by home in Niue or 183 days of presence in a 12-month period), but the Niue Tax Administration applies the regime on a strictly territorial basis in practice, taxing only Niue-source income for both resident and non-resident individuals. Foreign-source dividends, interest, pensions and rental income are not in practice taxed.
Progressive personal income tax up to a top marginal rate of 30% under the Income Tax Act 1961. PAYE is withheld fortnightly or weekly by employers under section 115a, with annual reconciliation via Form TF1 due by 31 August and any balance payable by 31 January. A Low Income Rebate is available for residents below the rebate threshold. There is no capital gains tax, no inheritance tax, no gift tax, and no wealth tax.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Development Investment Concessions (Development Investment Act 1992)
AvailableDiscretionary tax and customs concessions granted by the Niue Cabinet to enterprises engaged in an approved activity under the Development…
You either qualify for Niue's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Niue. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Niue lists several residency and mobility routes across work (employer sponsored), family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
3 programmes listed · 3 are marked available in our editorial review
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Temporary Work Permit
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Permanent Residence Certificate
Student and graduate routes
1 programmeStudy-linked permits and post-study transition routes.
- Available
Temporary Student Permit
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Niue.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- GeoStability Index9.3 / 10Exceptional geostability index
- SafetyShield Index9.0 / 10High personal and institutional safety
- Environmental Quality Index8.8 / 10Very strong environmental quality index
Weakest dimensions
- Market Depth Index1.4 / 10
- Flight Index1.7 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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